359 research outputs found

    INDICATEURS FINANCIERS ET INDICATEURS NON FINANCIERS. IMPORTANCE DES INDICATEURS FINANCIERS, ET ORDRE DE PRESENTATION DES INDICATEURS : EFFETS SUR L'EVALUATION DE LA PERFORMANCE DES MANAGERS

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    International audienceDebate on the weight of financial vs. non financial indicators in performance measurement process is still going on. The purpose of this research is to examine, experimentally, factors that influence whether corporate managers exhibit bias toward financial versus nonfinancial corporate performance measures. First, we manipulated presentation order of financial and nonfinancial measures to test whether cognitive processing limits result in decision makers placing more weight on the first few items presented. Second, we manipulated the strength of the financial performance measures (the perceived relative importance based on rankings by an independent sample) to examine whether prior mixed results of financial measures bias among corporate managers can be explained by differences in the relative strength or importance of the particular set of financial and nonfinancial measures.Le dĂ©bat sur l'importance des indicateurs non financiers et financiers dans le processus d'Ă©valuation des performances est loin d'ĂȘtre clos. L'objectif de notre recherche est d'examiner, de façon expĂ©rimentale, les facteurs qui influencent le choix des Ă©valuateurs en faveur des indicateurs financiers ou non financiers dans l'Ă©valuation des performances d'une entreprise. Nous avons ainsi d'une part manipulĂ© l'ordre de prĂ©sentation des indicateurs financiers et non financiers dans le but de tester si les limitations cognitives conduisaient les Ă©valuateurs Ă  considĂ©rer seulement les premiers indicateurs qui leur Ă©taient prĂ©sentĂ©s. D'autre part, nous avons manipulĂ© l'importance relative perçue des indicateurs financiers afin d'examiner si le biais en faveur des indicateurs financiers, souvent dĂ©montrĂ©, pouvait ĂȘtre expliquĂ© par la nature mĂȘme de ces indicateurs. L'importance relative perçue des indicateurs financiers se fondait sur les rĂ©sultats d'une autre Ă©tude que nous avons conduite sur un Ă©chantillon indĂ©pendant

    Mapping Expert Uncertainties or Confidence Level in Mining Risk Prevention Plans

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    Mining Risk Prevention Plans have been developed in France in order to deal with “Post-Mining” issues in a rapid and operational way. This inevitably implies that the final result of those risk analyses might contain a significant part of uncertainty. The study presented herein introduces a framework and some tools that allow experts to express the confidence they have in their evaluation and raise the main difficulties they face in their daily work

    INDICATEURS FINANCIERS ET INDICATEURS NON FINANCIERS. IMPORTANCE DES INDICATEURS FINANCIERS, ET ORDRE DE PRESENTATION DES INDICATEURS : EFFETS SUR L'EVALUATION DE LA PERFORMANCE DES MANAGERS

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    Le dĂ©bat sur l'importance des indicateurs non financiers et financiers dans le processus d'Ă©valuation des performances est loin d'ĂȘtre clos. L'objectif de notre recherche est d'examiner, de façon expĂ©rimentale, les facteurs qui influencent le choix des Ă©valuateurs en faveur des indicateurs financiers ou non financiers dans l'Ă©valuation des performances d'une entreprise. Nous avons ainsi d'une part manipulĂ© l'ordre de prĂ©sentation des indicateurs financiers et non financiers dans le but de tester si les limitations cognitives conduisaient les Ă©valuateurs Ă  considĂ©rer seulement les premiers indicateurs qui leur Ă©taient prĂ©sentĂ©s. D'autre part, nous avons manipulĂ© l'importance relative perçue des indicateurs financiers afin d'examiner si le biais en faveur des indicateurs financiers, souvent dĂ©montrĂ©, pouvait ĂȘtre expliquĂ© par la nature mĂȘme de ces indicateurs. L'importance relative perçue des indicateurs financiers se fondait sur les rĂ©sultats d'une autre Ă©tude que nous avons conduite sur un Ă©chantillon indĂ©pendant.Evaluation des performances; Indicateurs financiers vs.Non financiers; Biais cognitif; Ordre de prĂ©sentation des informations

    The Surgical Treatment of Septic Pedal Osteitis in the Horse: A Review of Eight Cases

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    Eight cases of septic pedal osteitis were diagnosed in horses at the Glasgow University Veterinary Hospital over a period of ten years (1982- 1992). Most of them had a history of chronic lameness of several months duration. An accurate diagnosis could only be made with the aid of radiography in all the patients. Surgical debridement was undertaken in all the cases under general anaesthesia. The post-operative management was based mainly on hoof care, with an emphasis on keeping the wound clean and dry, and protected until healing was complete. One case was destroyed because of the spread of the infection into the navicular bursa. All remaining patients became sound, despite the development of a pathological fracture in two of them

    Polymorphism of Genetic variability of gene in sheep

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    MUC1 gene encodes the polypeptide of a mucin present on the apical surface of the secreting mammary cells during lactation and on the surface of the milk fat globules (Mather, 2000). MUC1 contains a minisatellite region: the sequence, coding for the extracellular protein domain, consists mostly of a motif of 60 bp that in human, cattle and goat is tandemly repeated a variable number of times (VNTR polymorphism), giving rise to molecular variants of different size (Patton et al., 1995)

    Casein haplotype structure in five Italian goat breeds

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    The aim of this work was to investigate the genetic structure of the casein gene cluster in 5 Italian goat breeds and to evaluate the haplotype variability within and among populations. A total of 430 goats from Vallesana, Roccaverano, Jonica, Garganica, and Maltese breeds were genotyped at alphas1-casein (CSN1S1), alphas2-casein, (CSN1S2), beta-casein (CSN2), and kappa-casein (CSN3) loci using several genomic techniques and milk protein analysis. Casein haplotype frequencies were estimated for each breed. Principal component analysis was carried out to highlight the relationship among breeds. Allele and haplotype distributions indicated considerable differences among breeds. The haplotype CSN1S1*F- CSN1S2*F-CSN3*D occurred in all breeds with frequencies >0.100 and was the most common haplotype in the Southern breeds. A high frequency of CSN1S1*0-CSN1S2*C-CSN3*A haplotype was found in Vallesana population (0.162). Principal component analysis clearly separated the Northern and Southern breeds by the first component. The variability of the caprine casein loci and variety of resulting haplotypes should be exploited in the future using specific breeding programs aiming to preserve biodiversity and to select goat genetic lines for specific protein production

    Four-particle condensate in strongly coupled fermion systems

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    Four-particle correlations in fermion systems at finite temperatures are investigated with special attention to the formation of a condensate. Instead of the instability of the normal state with respect to the onset of pairing described by the Gorkov equation, a new equation is obtained which describes the onset of quartetting. Within a model calculation for symmetric nuclear matter, we find that below a critical density, the four-particle condensation (alpha-like quartetting) is favored over deuteron condensation (triplet pairing). This pairing-quartetting competition is expected to be a general feature of interacting fermion systems, such as the excition-biexciton system in excited semiconductors. Possible experimental consequences are pointed out.Comment: LaTeX, 11 pages, 2 figures, uses psfig.sty (included), to be published in Phys. Rev. Lett., tentatively scheduled for 13 April 1998 (Volume 80, Number 15

    Are block copolymer worms more effective Pickering emulsifiers than block copolymer spheres?

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    RAFT-mediated polymerisation-induced self-assembly (PISA) is used to prepare six types of amphiphilic block copolymer nanoparticles which were subsequently evaluated as putative Pickering emulsifiers for the stabilisation of n-dodecane-in-water emulsions. It was found that linear poly(glycerol monomethacrylate)–poly(2-hydroxypropyl methacrylate) (PGMA–PHPMA) diblock copolymer spheres and worms do not survive the high shear homogenisation conditions used for emulsification. Stable emulsions are obtained, but the copolymer acts as a polymeric surfactant; individual chains rather than particles are adsorbed at the oil–water interface. Particle dissociation during emulsification is attributed to the weakly hydrophobic character of the PHPMA block. Covalent stabilisation of these copolymer spheres or worms can be readily achieved by addition of ethylene glycol dimethacrylate (EGDMA) during the PISA synthesis. TEM studies confirm that the resulting cross-linked spherical or worm-like nanoparticles survive emulsification and produce genuine Pickering emulsions. Alternatively, stabilisation can be achieved by either replacing or supplementing the PHPMA block with the more hydrophobic poly(benzyl methacrylate) (PBzMA). The resulting linear spheres or worms also survive emulsification and produce stable n-dodecane-in-water Pickering emulsions. The intrinsic advantages of anisotropic worms over isotropic spheres for the preparation of Pickering emulsions are highlighted. The former particles are more strongly adsorbed at similar efficiencies compared to spheres and also enable smaller oil droplets to be produced for a given copolymer concentration. The scalable nature of PISA formulations augurs well for potential applications of anisotropic block copolymer nanoparticles as Pickering emulsifiers
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